017. If the answer to above point is affirmative, then whether the taxability of goods mentioned above point changes if they are received for storage either in bulk packing or small or retail packing with or without name or brand name which is not registered under the Trade Mark Act, 1999 where no further processing is done or such processing is done which does not alter its essential characteristics but makes its marketable for primary market. 3. The Goods and Services Tax & Central Excise Commissionerate, Ahmedabad North submitted that the products mentioned by the applicant in his application are produce out of cultivation of plants but become marketable after some further processing which is generally done by the processor, not by a .....

ms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) ………; (b) ………; (c) ………; (d) ………; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) ………; (g) ………. (ii) ………. (iii) ………. Nil - 5.2 Further, as per explanation (vii) under Para 4 of the said Notification - (vii) agricultural produce means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar p .....

usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market would fall within the definition of agriculture produce. 6.3 In case of tamarind, the tamarind pod is cracked open, string (fibre) are removed and kernel is taken out. Thus, the resultant tamarind (ambali foal) also do not fall under the definition of agriculture produce. The processed groundnuts does not fall under the definition of agriculture produce. Similarly, copra will also fall outside the definition of agriculture produce. However, groundnuts with shell, on which no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential .....

1/2017-Central Tax (Rate). Cereal on which any processing is done as is not usually done by a cultivator or producer will fall outside the definition of agriculture produce. Processed spices including processed turmeric and processed ginger (soonth), are not agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). However, groundnuts with shell, turmeric and ginger on which no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but make it marketable for primary market would fall within the definition of agriculture produce. Whole pulse grains such as whole gram, rajma etc. and cereal on which no further processing is .....